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South Carolina General Assembly · S 0507 · Act No. 63

IRC conformity

Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.

Officially: “AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-40, RELATING TO APPLICATION OF FEDERAL INTERNAL REVENUE CODE TO STATE TAX LAWS, SO AS TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE TO THE YEAR 2024, AND TO PROVIDE THAT IF THE INTERNAL REVENUE CODE SECTIONS ADOPTED BY... Read the full text

Official title shown verbatim from the official record. Plain-language summary coming as coverage deepens. Not legal advice.
126th session (2025-2026)

Where it is

Show all 17 actions
Introduced and read first time (Senate Journal-page 4) · Mar 27, 2025

Senate

Referred to Committee on Finance (Senate Journal-page 4) · Mar 27, 2025

Senate

Polled out of committee Finance (Senate Journal-page 11) · Apr 23, 2025

Senate

Committee report: Favorable Finance (Senate Journal-page 11) · Apr 23, 2025

Senate

Read second time (Senate Journal-page 37) · Apr 24, 2025

Senate

Roll call Ayes-39 Nays-0 (Senate Journal-page 37) · Apr 24, 2025

Senate

Read third time and sent to House (Senate Journal-page 25) · Apr 29, 2025

Senate

Introduced and read first time (House Journal-page 109) · Apr 30, 2025

House

Referred to Committee on Ways and Means (House Journal-page 109) · Apr 30, 2025

House

Committee report: Favorable Ways and Means (House Journal-page 2) · May 6, 2025

House

Read second time (House Journal-page 24) · May 7, 2025

House

Roll call Yeas-109 Nays-2 (House Journal-page 25) · May 7, 2025

House

Read third time and enrolled (House Journal-page 81) · May 8, 2025

House

Ratified R 90 · May 20, 2025
Signed By Governor · May 22, 2025
Effective date 05/22/25 · May 27, 2025
Act No. 63 · May 27, 2025

The numbers

3
sponsors on the bill

Sponsors

PeelerAlexanderTurner

Recorded votes

Passage of BillHouse · 2025-05-07 · Passed · Yeas 109, Nays 2, Excused Absence 3, Not Voting 9
2nd ReadingSenate · 2025-04-24 · Passed · Ayes 39, Nays 0, Excused Absence 6
Roll-call results shown verbatim from the South Carolina legislature’s records. A result reflects that roll call’s own motion, not the bill’s overall outcome.
Every fact on this page links to its source, starting with the official bill record. Last action: Act No. 63 (May 27, 2025).